AKADEMİSYENLERİN ETİK EĞİTİME BAKIŞI: TÜRKİYE VE ABD ÖRNEĞİ /ACADEMICIANS' POINT OF VIEWS ON ACCOUNTING ETHICS EDUCATION: THE CASE OF TURKEY AND USA

Öz

Although accounting ethics considered to have a philosophical perspective, it is a discipline which arose due to necessity. The point of views of the people of a country which experienced financial crises appeared due to the lack of accounting ethics and the people of a country which never needed such a discipline might be different. This study aims to point this difference. Totally 25 academicians with tha major of accounting, 10 from the universities located in United States of America and 15 from the universities located in Turkey, are interviewed. The results of the interviews proved that Turkish academicians do not pay as much attention as American academicians use to pay. This also proves that there is a relationship between the education structure of a country and the point of views of the academicians shaping this education.

Anahtar Kelimeler

• Accounting ethics education, financial crisis, point of view of academicians.

AKADEMİSYENLERİN ETİK EĞİTİME BAKIŞI: TÜRKİYE VE ABD ÖRNEĞİ

Öz

Muhasebe etiği eğitimi felsefi boyut taşıdığı düşünülse de gereklilikten ötürü ortaya çıkan bir disiplindir. Muhasebe etiği eksikliği nedeniyle yaşanan finansal krizleri tecrübe etmiş bir ülkedeki insanlar ile buna ihtiyaç duymamış olan bir ülkede yaşayan insanların düşünme yapısı farklı olabilir. Bu çalışma, bu farkı ortaya koymayı amaçlamaktadır. Ana bilim dalı muhasebe olan 10’u Amerika Birleşik Devletleri ve 15’i Türkiye içerisindeki üniversitelerde çalışan toplam 25 akademisyen ile görüşüldü. Yapılan anket sonucunda Türk akademisyenlerin, Amerikan akademisyenler kadar muhasebe etiği konusuna önem vermediğini ortaya koydu. Bu da göstermektedir ki bir ülkedeki eğitim yapısı ile bu eğitime şekil veren akademisyenlerin bakış açısı arasında bağlantı vardır.

Anahtar Kelimeler

• Muhasebe etiği eğitimi, finansal kriz, akademisyen bakış açısı

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